The Whitewater LLP is equally owned by three partners and has the following balance sheet at the end of the current tax year:

	Basis	FMV
Cash	$60,000	$60,000
Unrealized receivables	$0	$15,000
Land	$15,000	$45,000
	$75,000	$120,000
Petula, capital	$25,000	$40,000
Prudence, capital	$25,000	$40,000
Primrose, capital	$25,000	$40,000
	$75,000	$120,000

Partner Petula is an active (i.e., general) partner retiring from the service-oriented partnership. She receives $60,000 cash, none of which is stated to be for goodwill.

a. How much of the payment is for unstated goodwill? The distribution results in "unstated goodwill" of $ .

b. How is the $60,000 allocated between a 736(a) income payment and a 736(b) property payment?

The $60,000 cash payment is allocated as follows: 736(a) income payment: $ 736(b) property payment: $